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Les termes des trusts du New Jersey, définis

Les mots qu'emploient les lois, au sens des lois, chacun cité et relié au guide qui approfondit.

Le texte intégral de ce guide est en anglais ; le résumé ci-dessus est dans votre langue. Les résumés des lois et l'anglais restent la source de référence.

Vérifié par rapport aux New Jersey Statutes le 2026-10-25. Information générale, pas un avis juridique ; le texte officiel fait foi.

New Jersey's Uniform Trust Code
Chapter 31 of Title 3B of the New Jersey Statutes, known and cited as the "Uniform Trust Code" (N.J.S.A. 3B:31-1), enacted by P.L.2015, c.276, effective July 17, 2016. It applies to express trusts, charitable or noncharitable, and to trusts created pursuant to a statute, judgment or decree that requires the trust to be administered in the manner of an express trust (N.J.S.A. 3B:31-2); the common law of trusts and principles of equity supplement it except as modified (N.J.S.A. 3B:31-6); the terms of a trust prevail over it except for the eleven rules N.J.S.A. 3B:31-5(b) lists; and it applies to trusts created before, on or after its effective date, except that its presumption of revocability does not reach an instrument executed before that date (N.J.S.A. 3B:31-84; N.J.S.A. 3B:31-43(a)). Guide: Devoirs du trustee successeur au New Jersey après un décès
Superior Court, Chancery Division, Probate Part
The court with full authority to hear and determine all controversies respecting wills, trusts and estates and over the accounts of fiduciaries (N.J.S.A. 3B:2-2), proceeding in a summary manner (N.J.S.A. 3B:2-4) by complaint and order to show cause (R. 4:83-1); it reviews the Surrogate's determinations (N.J.S.A. 3B:2-3) and settles a trustee's account at the intervals it requires (N.J.S.A. 3B:17-3; R. 4:87-1). Guide: L'homologation au New Jersey, expliquée
Surrogate's Court
The county Surrogate — the Deputy Clerk of the Superior Court for the Probate Part (R. 4:83-1) — admits wills to probate and grants letters (N.J.S.A. 3B:3-17), issues letters of trusteeship to a testamentary trustee on the filing of the acceptance and the power of attorney, with no application, judgment or order (N.J.S.A. 3B:11-2; R. 4:80-9), audits court accounts (R. 4:87-6), and may not act where a caveat, a doubt or a dispute arises (R. 4:82). Guide: L'homologation au New Jersey, expliquée
Settlor
A person, including a testator, who creates or contributes property to a trust; where more than one person does, each is a settlor of the portion of the trust property attributable to that person's contribution, except to the extent another person has the power to revoke or withdraw it (N.J.S.A. 3B:31-3). A trust is created only if, among the other requirements, the settlor has capacity and indicates an intention to create it (N.J.S.A. 3B:31-19).
Trustee
An original, additional or successor trustee or a co-trustee (N.J.S.A. 3B:31-3). Upon acceptance of a trusteeship, the trustee administers the trust in good faith, in accordance with its terms and purposes and the interests of the beneficiaries and in accordance with the code (N.J.S.A. 3B:31-54), as a prudent person would, exercising reasonable care, skill and caution (N.J.S.A. 3B:31-57). Guide: Devoirs du trustee successeur au New Jersey après un décès
Successor trustee
The trustee who fills a vacancy — which occurs when a person designated as trustee renounces, cannot be identified or does not exist, or when a trustee resigns or is discharged, is disqualified or removed, dies, or has a guardian appointed (N.J.S.A. 3B:31-49(a)). A vacancy that must be filled is filled by the person the terms designate as successor, then by the procedure the terms set, then by a person the qualified beneficiaries appoint by unanimous agreement, then by a person the court appoints (N.J.S.A. 3B:31-49). A trustee takes reasonable steps to compel a former trustee or other person to deliver the trust property and to redress a breach of trust known to have been committed by a former trustee (N.J.S.A. 3B:31-66). Guide: Trustee successeur au New Jersey : accepter la fonction
Acceptance of the trusteeship
A trustee under a will accepts by obtaining letters of trusteeship from the court that admitted the will (N.J.S.A. 3B:31-46(a)(1); N.J.S.A. 3B:11-2); any other designated trustee accepts by substantially complying with a method of acceptance the terms provide or, where the terms provide none or the method is not expressly made exclusive, by accepting delivery of the trust property, exercising powers or performing duties as trustee or otherwise indicating acceptance (N.J.S.A. 3B:31-46(a)(2)). Without accepting, a designee may act to preserve the trust property if a renunciation is sent within a reasonable time after acting, and may inspect or investigate the property (N.J.S.A. 3B:31-46(c)). The acceptance starts the six-month review of the trust assets (N.J.S.A. 3B:20-11.7). Guide: Trustee successeur au New Jersey : accepter la fonction
Deemed renunciation
A person designated as trustee who has not yet accepted may renounce the trusteeship, and a designated trustee who does not accept within a reasonable time after knowing of the designation is deemed to have renounced it (N.J.S.A. 3B:31-46(b)) — the statute counts no days. A renunciation is a vacancy (N.J.S.A. 3B:31-49(a)), filled in the order N.J.S.A. 3B:31-49 sets out. Guide: Trustee successeur au New Jersey : accepter la fonction
Letters of trusteeship
The Surrogate's Court's letters to a trustee named in or pursuant to a will admitted to probate, or a substituted testamentary trustee, which the trustee obtains before exercising any authority: the trustee accepts the trusteeship as R. 4:96-1 provides, the acceptance reciting the names and addresses of the trustees and the persons interested in the trust and identifying their interests, and files the power of attorney N.J.S.A. 3B:14-47 requires, whereupon the letters issue without application, judgment or order (N.J.S.A. 3B:11-2; R. 4:80-9). No fiduciary transfers estate or trust property to a testamentary trustee before the letters issue (N.J.S.A. 3B:23-23). A trustee of a nontestamentary trust needs none. Guide: Trustee successeur au New Jersey : accepter la fonction
Beneficiary
A person who has a present or future beneficial interest in a trust, vested or contingent, or who, in a capacity other than that of trustee, holds a power of appointment over trust property (N.J.S.A. 3B:31-3). The interests of the beneficiaries are the beneficial interests provided in the terms of the trust (N.J.S.A. 3B:31-3), and a trustee administers the trust with undivided loyalty to and solely in their best interests (N.J.S.A. 3B:31-55(a)). Any beneficiary may request a copy of the trust instrument (N.J.S.A. 3B:31-67(b)).
Qualified beneficiary
A beneficiary who, on the date the beneficiary's qualification is determined, is a distributee or permissible distributee of trust income or principal; would be a distributee or permissible distributee if the interests of the distributees terminated on that date without causing the trust to terminate; or would be one if the trust terminated on that date (N.J.S.A. 3B:31-3). The trustee keeps the qualified beneficiaries reasonably informed (N.J.S.A. 3B:31-67(a)), gives them written notice of each delegation naming the agent (N.J.S.A. 3B:31-60(c)), a resignation notice (N.J.S.A. 3B:31-50(a)), the notice of a proposed transfer of the principal place of administration (N.J.S.A. 3B:31-8(d)) and notice before an uneconomic trust is terminated (N.J.S.A. 3B:31-30(a)); they may fill a vacancy by unanimous agreement (N.J.S.A. 3B:31-49).
Others treated as qualified beneficiaries
Whenever the code requires notice to the qualified beneficiaries, the trustee also gives notice to any other beneficiary who has sent the trustee a request for notice (N.J.S.A. 3B:31-10(a)). A charitable organization expressly designated to receive distributions under the terms of a charitable trust, and a person appointed to enforce a trust for an animal or another noncharitable purpose, have the rights of a qualified beneficiary (N.J.S.A. 3B:31-10(b)), as does the Attorney General for a charitable trust whose principal place of administration is in the State (N.J.S.A. 3B:31-10(c)).
Representation
Notice to a person who may represent and bind another under the code's representation article has the same effect as notice given directly to the other person, and the representative's consent binds the person represented unless that person objects before the consent becomes effective (N.J.S.A. 3B:31-13(a), (b)). To the extent there is no conflict of interest, a guardian of the property, a guardian of the person, an agent with authority over the question, a trustee for the beneficiaries, a personal representative for persons interested in the estate, and a parent for a minor or unborn child with no guardian may represent and bind (N.J.S.A. 3B:31-15); a person with a substantially identical interest may represent a minor, incapacitated or unborn individual (N.J.S.A. 3B:31-16); the holder of a general testamentary power of appointment may represent persons whose interests are subject to it (N.J.S.A. 3B:31-14); and the court may appoint a guardian ad litem (N.J.S.A. 3B:31-17). A settlor may not represent a beneficiary on a modification or termination by consent (N.J.S.A. 3B:31-13(d)).
Revocable trust
A trust that is revocable by the settlor without the consent of the trustee or a person holding an adverse interest (N.J.S.A. 3B:31-3). Unless the terms of a trust expressly provide that it is irrevocable, or clear and convincing evidence proves the settlor intended it to be, the settlor may revoke or amend a trust created under an instrument executed on or after July 17, 2016 (N.J.S.A. 3B:31-43(a)) — by a method the terms provide or, where they provide none or the method is not expressly exclusive, by a later will or codicil that expressly refers to the trust or by any other written method manifesting clear and convincing evidence of the settlor's intent (N.J.S.A. 3B:31-43(c)). While a trust is revocable, the beneficiaries' rights are subject to the settlor's control and the trustee's duties are owed exclusively to the settlor (N.J.S.A. 3B:31-44). Guide: Le trust révocable entre vifs du New Jersey, expliqué
Irrevocable trust
A trust that cannot be revoked — because its terms expressly so provide or the settlor's intent is proved (N.J.S.A. 3B:31-43(a)), or because the settlor has died. The trustee's duties then run to the beneficiaries: the qualified beneficiaries are kept informed and any beneficiary receives the instrument on request (N.J.S.A. 3B:31-67), and the duty to respond to a qualified beneficiary of an irrevocable trust who has attained 35 cannot be varied by the terms (N.J.S.A. 3B:31-5(b)(7)). A noncharitable irrevocable trust may be modified or terminated by consent (N.J.S.A. 3B:31-27). Guide: Le trust irrévocable du New Jersey, expliqué
No statutory trustee notice
New Jersey enacted none of the uniform act's trustee notices: nothing is owed within any period after accepting a trusteeship or after a trust becomes irrevocable, and nothing is filed with a court when a nontestamentary trust's settlor dies. N.J.S.A. 3B:31-67 is headed "duty to disclose and discretion to periodically report" and provides the standing duty to inform and respond (a), the copy of the instrument on request (b) and the optional report (c). The code's transaction-specific notices — the delegation notice (N.J.S.A. 3B:31-60(c)), the resignation notice (N.J.S.A. 3B:31-50), the transfer notice (N.J.S.A. 3B:31-8) and the contest-period notice (N.J.S.A. 3B:31-45) — carry stated contents and no enacted wording. Guide: Trustee successeur au New Jersey : accepter la fonction
Duty to inform
A trustee keeps the qualified beneficiaries reasonably informed about the administration of the trust and of the material facts necessary for them to protect their interests and, unless unreasonable under the circumstances, promptly responds to a beneficiary's request for information related to the administration (N.J.S.A. 3B:31-67(a)). The duty is a default rule the terms may vary (N.J.S.A. 3B:31-5(a)), except as to a qualified beneficiary of an irrevocable trust who has attained 35 (N.J.S.A. 3B:31-5(b)(7)). Guide: Exigences de comptabilité des trusts au New Jersey
Copy of the trust instrument on request
A trustee, upon request of a beneficiary, promptly furnishes the beneficiary a copy of the trust instrument (N.J.S.A. 3B:31-67(b)) — any beneficiary, with no day count stated. To a person other than a beneficiary the trustee may furnish a certification of trust instead (N.J.S.A. 3B:31-81(a)), and a person who demands the instrument in addition to a certification is liable for damages if the court finds the demand was not in good faith (N.J.S.A. 3B:31-81(g)). Guide: Exigences de comptabilité des trusts au New Jersey
Trustee's report
The document a trustee seeking the protection of N.J.S.A. 3B:31-74 may provide the beneficiaries: a report of the trust property, liabilities, receipts and disbursements, including the source and amount of the trustee's compensation, a listing of the trust assets and, if feasible, their respective market values (N.J.S.A. 3B:31-67(c)). New Jersey requires no periodic account outside court; a report that adequately discloses the existence of a potential claim and informs the beneficiary of the time allowed starts the six-month limitation period (N.J.S.A. 3B:31-74(a)). Guide: Exigences de comptabilité des trusts au New Jersey
The age-35 floor
The one information duty the terms of a trust cannot vary: the duty under N.J.S.A. 3B:31-67(a) and (b) to respond to the request of a qualified beneficiary of an irrevocable trust who has attained the age of 35 for a copy of the trust instrument or for information reasonably related to the administration of the trust (N.J.S.A. 3B:31-5(b)(7)). The other duties to inform are default rules (N.J.S.A. 3B:31-5(a)). Guide: Exigences de comptabilité des trusts au New Jersey
Default and mandatory rules
Except as otherwise provided in the terms of the trust, the code governs the trustee's duties and powers, relations among trustees and the beneficiaries' rights and interests (N.J.S.A. 3B:31-5(a)); the terms prevail over the code except for eleven rules — the requirements for creating a trust; the duty to act in good faith and in accordance with the terms and purposes of the trust and the interests of the beneficiaries; a lawful purpose; the court's power to modify or terminate a trust under N.J.S.A. 3B:31-26 to 3B:31-33; the effect of a spendthrift provision and creditors' rights under the creditors' article; the court's power over a bond (N.J.S.A. 3B:31-47); the duty to respond to a qualified beneficiary of an irrevocable trust aged 35 or more (N.J.S.A. 3B:31-67); the effect of an exculpatory term (N.J.S.A. 3B:31-77); the rights of persons other than a trustee or beneficiary (N.J.S.A. 3B:31-79 to 3B:31-81); the periods of limitation; and the court's power to act in the interests of justice (N.J.S.A. 3B:31-5(b)). Guide: Exigences de comptabilité des trusts au New Jersey
Court account
The account a trustee settles in the Superior Court at the intervals the court may require — a first account within a year of appointment or as soon as practicable (N.J.S.A. 3B:17-3); a trustee of a nontestamentary trust may settle intermediate and final accounts there (N.J.S.A. 3B:17-10). It is begun by complaint and order to show cause in the county of appointment, filed at least twenty days before the settlement day (R. 4:87-1), the account annexed with a summary of charges and allowances, corpus and income stated separately, and a statement of the assets with their values and every change since the last account (R. 4:87-3); the Surrogate audits and reports (R. 4:87-6); a judgment allowing the account is res judicata as to the matters it covers (N.J.S.A. 3B:17-8). A release from an adult, capable beneficiary dispenses with it (N.J.S.A. 3B:17-1), and an instrument settling or waiving an account signed by every person who would have to be joined binds those with future interests (N.J.S.A. 3B:17-13).
Trustee's bond
A trustee gives bond to secure performance of the trustee's duties only if the court finds a bond needed to protect the interests of the beneficiaries or the terms of the trust require it and the court has not dispensed with the requirement (N.J.S.A. 3B:31-47(a)); its cost is an expense of the trust (N.J.S.A. 3B:31-47(b)). The bonds chapter names the cases in which the court or the Surrogate requires a bond of a fiduciary, among them a testamentary trustee where a beneficiary is a person with a developmental disability (N.J.S.A. 3B:15-1); a surety's premium of up to 1% a year is an expense (N.J.S.A. 3B:15-8); a corporate fiduciary gives no bond (R. 4:96-5). Guide: Les types de trusts au New Jersey
Certification of trust
A statement a trustee may furnish to a person other than a beneficiary instead of a copy of the trust instrument, containing seven items: that the trust exists and the date the trust instrument was executed; the identity of the settlor; the identity and address of the currently acting trustee; the powers of the trustee; the revocability or irrevocability of the trust and the identity of any person holding a power to revoke it; the authority of co-trustees to sign and whether all or less than all are required in order to exercise the trustee's powers; and the name in which title to trust property may be taken (N.J.S.A. 3B:31-81(a)). It is signed by all persons identified as currently acting as trustee; it states that the trust has not been revoked, modified or amended in any manner that would cause its representations to be incorrect; and it need not contain the dispositive terms (N.J.S.A. 3B:31-81(b), (c), (d)). A person who acts in reliance on it without knowledge that its representations are incorrect is not liable for so acting (N.J.S.A. 3B:31-81(f)). The custodian of a digital account accepts a certification that includes the trustee's consent to the disclosure of electronic communications (N.J.S.A. 3B:14-61.12). Guide: Pouvoirs du trustee au New Jersey (N.J.S.A. 3B:31-69)
Duty of loyalty
A trustee administers the trust with undivided loyalty to and solely in the best interests of the beneficiaries (N.J.S.A. 3B:31-55(a)); a sale, encumbrance or other transaction involving the investment or management of trust property entered into for the trustee's own account, or otherwise affected by a conflict between fiduciary and personal interests, is voidable by an affected beneficiary unless the terms authorized it, the court approved it, the beneficiary did not commence a proceeding within the time N.J.S.A. 3B:31-74 allows, the beneficiary consented, ratified or released under N.J.S.A. 3B:31-78, or it involves a contract or claim acquired before the person became trustee (N.J.S.A. 3B:31-55(b)); a transaction with the trustee's spouse or civil-union partner, the trustee's parents, the parents' descendants or their spouses or partners, an agent, accountant or attorney of the trustee, or an enterprise in which the trustee or an owner of a significant interest in the trustee has an interest that might affect the trustee's judgment is presumed conflicted (N.J.S.A. 3B:31-55(c)). Guide: Devoirs du trustee successeur au New Jersey après un décès
Prudent administration
A trustee administers the trust as a prudent person would, by considering the purposes, terms, distributional requirements and other circumstances of the trust, exercising reasonable care, skill and caution (N.J.S.A. 3B:31-57); incurs only costs that are reasonable in relation to the trust property, the purposes of the trust and the skills of the trustee (N.J.S.A. 3B:31-58); and, having special skills or expertise, or having been named in reliance on a representation of them, uses them (N.J.S.A. 3B:31-59). Guide: Devoirs du trustee successeur au New Jersey après un décès
Prudent investor act
New Jersey's prudent investor act (N.J.S.A. 3B:20-11.1 et seq.): a fiduciary who invests and manages trust assets owes the beneficiaries a duty to comply with the prudent investor rule, which the trust instrument may expand, restrict, eliminate or otherwise alter (N.J.S.A. 3B:20-11.2); invests and manages them as a prudent investor would, considering the purposes, terms, distribution requirements and other circumstances of the trust, with reasonable care, skill and caution, each decision read in the context of the portfolio as a whole (N.J.S.A. 3B:20-11.3); diversifies unless special circumstances make the purposes of the trust better served without diversifying (N.J.S.A. 3B:20-11.4); within six months after accepting trust assets, reviews them and makes and implements decisions on their retention and disposition (N.J.S.A. 3B:20-11.7); and may delegate investment and management functions with reasonable advance written notice to the income beneficiaries naming the agent (N.J.S.A. 3B:20-11.10). Compliance is determined in light of the facts and circumstances existing at the time of the decision (N.J.S.A. 3B:20-11.9). Guide: Pouvoirs du trustee au New Jersey (N.J.S.A. 3B:31-69)
Six-month review of the trust assets
Within six months after accepting trust assets, the fiduciary reviews the trust assets and makes and implements decisions concerning the retention and disposition of the assets received at the inception of the trust, in order to bring the trust portfolio into compliance with the provisions of the trust instrument or with the requirements of the prudent investor act (N.J.S.A. 3B:20-11.7). New Jersey states the period in months; TrusteeClear shows it in the statute's words from the acceptance date the trustee records. Guide: Trustee successeur au New Jersey : accepter la fonction
Impartiality
If a trust has two or more beneficiaries, the trustee acts impartially in investing, managing and distributing the trust property, giving due regard to the beneficiaries' respective interests (N.J.S.A. 3B:31-56). Guide: Devoirs du trustee successeur au New Jersey après un décès
Delegation
A trustee may delegate duties and powers that a prudent trustee of comparable skills could properly delegate under the circumstances — ministerial, administrative and management functions — exercising reasonable care, skill and caution in selecting the agent, establishing the scope and terms of the delegation in writing and periodically reviewing the agent's actions (N.J.S.A. 3B:31-60(a), (b)); a trustee who complies is not liable for the agent's decisions or actions (N.J.S.A. 3B:31-60(d)). Investment and management functions are delegated under the prudent investor act on the same terms (N.J.S.A. 3B:20-11.10). Guide: Pouvoirs du trustee au New Jersey (N.J.S.A. 3B:31-69)
Delegation notice
The written notice a trustee provides to the qualified beneficiaries on each occasion upon which the trustee delegates duties, including the identity of the agent (N.J.S.A. 3B:31-60(c)); before delegating investment and management functions, a fiduciary gives reasonable advance written notice, on each occasion, to the beneficiaries eligible to receive income from the trust on the date of the intended delegation, naming the agent (N.J.S.A. 3B:20-11.10). Two contents and no form — the trustee's own statutory communication, which the consumer lane completes from the trustee's own record. Guide: Pouvoirs du trustee au New Jersey (N.J.S.A. 3B:31-69)
Co-trustees
Trustees serving together. Co-trustees who are unable to reach a unanimous decision may act by majority decision, and a dissenting trustee who joins in carrying out the majority's decision but promptly expresses the dissent in writing to the co-trustees is not liable for the act of the majority (N.J.S.A. 3B:31-48(a)); the remaining co-trustees act during a vacancy unless the instrument provides otherwise (N.J.S.A. 3B:31-48(b)); a co-trustee participates unless unavailable or having properly delegated the function (N.J.S.A. 3B:31-48(c)); a trustee may not delegate a function the settlor reasonably expected the trustees to perform jointly (N.J.S.A. 3B:31-48(e)); and every trustee exercises reasonable care to prevent a co-trustee's breach of trust and to compel its redress (N.J.S.A. 3B:31-48(g)). Guide: Trustee successeur au New Jersey : accepter la fonction
Power to direct
While a trust is revocable, the trustee may follow a direction of the settlor that is contrary to the terms of the trust (N.J.S.A. 3B:31-61(a)); where the terms confer on a person other than the settlor of a revocable trust a power to direct certain actions of the trustee, the trustee acts in accordance with a written exercise of the power unless it is contrary to the terms or the trustee knows it would constitute a breach of a fiduciary duty the holder owes the beneficiaries (N.J.S.A. 3B:31-61(b)); the terms may confer a power to direct the modification or termination of the trust (N.J.S.A. 3B:31-61(c)); and a holder who is not a beneficiary acts in good faith and is liable for a loss that results from a failure to (N.J.S.A. 3B:31-61(d)).
Investment adviser and the directed fiduciary
Where the governing instrument gives a person authority to direct, consent to or disapprove a fiduciary's investment decisions, that person is an investment adviser and a fiduciary unless the instrument provides otherwise (N.J.S.A. 3B:31-62(a)). A fiduciary who follows the adviser's direction, as the instrument provides, is not liable for a resulting loss except for its own willful misconduct or gross negligence (N.J.S.A. 3B:31-62(b)), likewise where a required consent is withheld (N.J.S.A. 3B:31-62(c)); and the fiduciary has no duty to monitor the adviser, to advise or consult with the adviser, or to communicate with, warn or apprise any beneficiary or third party about a direction the fiduciary would have exercised differently (N.J.S.A. 3B:31-62(e)). New Jersey has no separate directed trust act.
Statutory commissions
A nontestamentary trustee's compensation where the instrument has no express provision (N.J.S.A. 3B:18-2): income commissions of 6% of income received, without court allowance (N.J.S.A. 3B:18-24); annual corpus commissions, without court allowance, of $5 per thousand on the first $400,000 of corpus value and $3 per thousand above it, with a $100 minimum, on the presumptive value — the value when received (N.J.S.A. 3B:18-18) — or the value at the end of the period, the court reviewing on application but never below the statutory amounts (N.J.S.A. 3B:18-25); one fiduciary's commissions plus one fifth for each additional fiduciary (N.J.S.A. 3B:18-25.1); untaken years not waived (N.J.S.A. 3B:18-26); review on the accountings (N.J.S.A. 3B:18-27); on termination or distribution, 2% of the corpus distributed within five years of receipt, 1.5% between five and ten years, 1% after ten, plus the untaken annual amounts (N.J.S.A. 3B:18-28); additional commissions for unusual services (N.J.S.A. 3B:18-29); a trustee under a will capped at the statute's rates unless the will authorizes more (N.J.S.A. 3B:18-31); an attorney-fiduciary's counsel fee in addition (N.J.S.A. 3B:18-6); forfeiture on removal (N.J.S.A. 3B:18-5); and the annual statement of corpus commissions a trustee under a will furnishes within sixty days after each tax year (N.J.S.A. 3B:18-7). Guide: Rémunération du trustee au New Jersey (N.J.S.A. 3B:18-2)
Reimbursement of expenses
A trustee is entitled to be reimbursed out of the trust property, in addition to the compensation allowed by N.J.S.A. 3B:18-2 et seq., for expenses that were properly incurred in the administration of the trust, and for expenses that were not properly incurred to the extent necessary to prevent the trust's unjust enrichment (N.J.S.A. 3B:31-53(a)); an advance of money by the trustee for the protection of the trust gives rise to a lien against trust property (N.J.S.A. 3B:31-53(b)). Guide: Rémunération du trustee au New Jersey (N.J.S.A. 3B:18-2)
Spendthrift provision
A term of a trust which restrains both voluntary and involuntary transfer of a beneficiary's interest (N.J.S.A. 3B:31-3; N.J.S.A. 3B:31-36(a)); a term holding the interest subject to a "spendthrift trust", or words of similar import, suffices (N.J.S.A. 3B:31-36(b)). A beneficiary may not transfer an interest in violation of a valid spendthrift provision and, except as the creditors' article provides, a creditor or assignee may not reach the interest or a distribution before the beneficiary receives it (N.J.S.A. 3B:31-36(c)); the provision is valid even though a beneficiary is the sole trustee or a co-trustee (N.J.S.A. 3B:31-36(d)), and does not prevent the appointment of interests through a power of appointment (N.J.S.A. 3B:31-36(e)). Guide: Protection des actifs au New Jersey : les bases
Special needs trust
A trust for a protected person — an aged, blind or disabled individual, a person with a developmental disability, or a person under 18 (or over 18 and a full-time student) with serious disabilities — an OBRA '93 trust as N.J.S.A. 3B:11-37 defines it or a trust under a written instrument that grants the trustee broad discretion and limits distributions to the protected persons' benefit; even where the trust contains a spendthrift provision, the interest is protected as N.J.S.A. 3B:31-37 provides. Guide: Les types de trusts au New Jersey
Discretionary trust
Whether or not a trust contains a spendthrift provision, a creditor of a beneficiary may not compel a distribution that is subject to the trustee's discretion, even if the discretion is expressed in the form of a standard of distribution or the trustee has abused the discretion (N.J.S.A. 3B:31-38(a)); the beneficiary's own action against the trustee for abuse or for a failure to comply with a standard stands (N.J.S.A. 3B:31-38(b)). The trustee exercises a discretionary power in good faith and in accordance with the terms and purposes of the trust and the interests of the beneficiaries, however broad the discretion (N.J.S.A. 3B:31-68); a trustee-beneficiary distributes to themself only under an ascertainable standard (N.J.S.A. 3B:11-4.1). Guide: Les types de trusts au New Jersey
Overdue distribution
Whether or not a trust contains a spendthrift provision, a creditor or assignee of a beneficiary may reach a mandatory distribution of income or principal, including a distribution upon termination, if the trustee has not made the distribution within a reasonable time after the mandated distribution date (N.J.S.A. 3B:31-40(b)); a "mandatory distribution" excludes one subject to the trustee's discretion, even if expressed as a standard or coupled with language of direction (N.J.S.A. 3B:31-40(a)). Guide: Protection des actifs au New Jersey : les bases
Settlor's creditors
During the settlor's lifetime the property of a revocable trust is subject to the claims of the settlor's creditors; a creditor of the settlor of an irrevocable trust may reach the maximum amount that can be distributed to or for the settlor's benefit (N.J.S.A. 3B:31-39(a)(1), (2)). After the settlor's death, and subject to the settlor's right to direct the source from which liabilities will be paid, the property of a trust that was revocable at the death is subject to the claims of the settlor's creditors, the costs of administration of the settlor's estate, the expenses of the funeral and disposal of remains, and the claims of a surviving spouse or civil-union partner and children, to the extent the probate estate is inadequate (N.J.S.A. 3B:31-39(a)(3)); a holder of a power of withdrawal is treated as a settlor while the power may be exercised (N.J.S.A. 3B:31-39(b)). Guide: Protection des actifs au New Jersey : les bases
Nonjudicial settlement agreement
A binding agreement on any matter involving a trust among the interested persons — those whose consent would be required for a binding settlement were the court to approve it (N.J.S.A. 3B:31-11(a), (b)) — valid only to the extent it does not violate a material purpose of the trust and includes terms a court could properly approve (N.J.S.A. 3B:31-11(c)); the matters include the interpretation of the terms, the approval of a trustee's report or accounting, instructions, a trustee's resignation, appointment and compensation, a transfer of the principal place of administration and a trustee's liability (N.J.S.A. 3B:31-11(d)); any interested person may ask the court to approve it (N.J.S.A. 3B:31-11(e)); it may not produce a result contrary to Title 3B (N.J.S.A. 3B:31-11(f)).
Uneconomic trust
After notice to the qualified beneficiaries, the trustee of a trust whose property has a total value of less than $100,000 may terminate the trust on concluding that the value of the trust property is insufficient to justify the cost of administration (N.J.S.A. 3B:31-30(a)); the court may modify or terminate a trust, or remove the trustee and appoint a different trustee, on the same determination (N.J.S.A. 3B:31-30(b)). On termination the trustee distributes the property in a manner consistent with the purposes of the trust (N.J.S.A. 3B:31-30(c)); the section does not apply to an easement for conservation or preservation (N.J.S.A. 3B:31-30(d)). Guide: Clôture d'un trust au New Jersey : les étapes finales du trustee
Transfer of the principal place of administration
The trustee may transfer a trust's principal place of administration to another State or to a jurisdiction outside the United States (N.J.S.A. 3B:31-8(c)), notifying the qualified beneficiaries not less than sixty days before initiating the transfer of the name of the new jurisdiction, the address and telephone number at the new location, the anticipated date, and the date — not less than sixty days after the notice — by which a qualified beneficiary must object (N.J.S.A. 3B:31-8(d)); the trustee's authority to transfer terminates if a qualified beneficiary objects on or before that date, unless the trustee secures judicial approval (N.J.S.A. 3B:31-8(e)). Absent a designation, a nontestamentary trust governed by New Jersey law begins in New Jersey (N.J.S.A. 3B:31-8(a)).
Resignation
A trustee may resign upon at least 30 days' notice to the qualified beneficiaries, the settlor if living, all co-trustees and any trustee designated by the terms to succeed the resigning trustee, or with the approval of the court, which may impose orders and conditions reasonably necessary for the protection of the trust property (N.J.S.A. 3B:31-50(a), (b)); the resignation does not discharge or affect any liability of the resigning trustee or of the sureties on the trustee's bond (N.J.S.A. 3B:31-50(c)). A trustee who has resigned or been removed proceeds expeditiously to deliver the trust property to the co-trustee, successor or other person entitled to it, subject to a reasonable reserve for the resigning trustee's costs (N.J.S.A. 3B:31-52). Guide: Trustee successeur au New Jersey : accepter la fonction
Removal
The settlor, a co-trustee or a beneficiary may request the court to remove a trustee, or the court may act on its own initiative (N.J.S.A. 3B:31-51(a)), for any of the reasons stated in N.J.S.A. 3B:14-21 (N.J.S.A. 3B:31-51(b)) — neglecting after notice to file an inventory, render an account or give security; disobeying another order of the court; embezzling, wasting or misapplying the estate or abusing the trust; no longer residing in the State or having an office there and neglecting the administration; incapacity; or, as one of two or more fiduciaries, neglecting the duties or refusing to join so that the administration is hindered. The court may order interim relief (N.J.S.A. 3B:31-51(c)), and a removed fiduciary's commissions may be forfeited (N.J.S.A. 3B:18-5).
Breach of trust and remedies
A violation by a trustee of a duty the trustee owes to a beneficiary is a breach of trust (N.J.S.A. 3B:31-71(a)); to remedy one that has occurred or may occur, the court may compel the trustee to perform the trustee's duties, enjoin a breach, compel redress by paying money or restoring property, order the trustee to account, appoint a special fiduciary, suspend or remove the trustee under N.J.S.A. 3B:31-51, reduce or deny compensation, void an act, impose a lien or a constructive trust or trace trust property, subject to N.J.S.A. 3B:14-37, or order any other appropriate relief (N.J.S.A. 3B:31-71(b)). The trustee is liable for the greater of the amount required to restore the trust property and distributions or the profit the trustee made (N.J.S.A. 3B:31-72), and accounts for a profit made from the administration even absent a breach (N.J.S.A. 3B:31-73). Guide: Devoirs du trustee successeur au New Jersey après un décès
Exculpatory term
A term of a trust relieving a trustee of liability for breach of trust is unenforceable to the extent it relieves the trustee of liability for a breach committed in bad faith or with reckless indifference to the purposes of the trust or the interests of the beneficiaries, or was inserted as the result of an abuse by the trustee of a fiduciary or confidential relationship to the settlor (N.J.S.A. 3B:31-77) — a rule the terms of the trust cannot displace (N.J.S.A. 3B:31-5(b)).
Limitation of action against the trustee
A beneficiary may not commence a proceeding against a trustee for breach of trust more than six months after the date the beneficiary or a representative of the beneficiary was sent a report that adequately disclosed the existence of a potential claim for breach of trust and informed the beneficiary of the time allowed for commencing a proceeding (N.J.S.A. 3B:31-74(a)); a report adequately discloses the claim if it provides sufficient information so that the beneficiary knows of the potential claim or should have inquired into its existence (N.J.S.A. 3B:31-74(b)). Where subsection (a) does not apply, a proceeding may be commenced only within five years after the first of the removal, resignation or death of the trustee, the termination of the beneficiary's interest, or the termination of the trust — and never before five years after the beneficiary has attained majority, knows of the existence of the trust and knows of being a beneficiary (N.J.S.A. 3B:31-74(c)). Fraud or a misrepresentation related to the report is excepted (N.J.S.A. 3B:31-74(e)). Guide: Exigences de comptabilité des trusts au New Jersey
Contest period
A person may commence a judicial proceeding to contest the validity of a trust that was revocable at the settlor's death within the earlier of three years after the settlor's death, or four months (a person residing in New Jersey) or six months (a person residing outside the State) after the trustee sent the person a copy of the trust instrument and a notice informing the person of the trust's existence, of the trustee's name and address and of the time allowed for commencing a proceeding (N.J.S.A. 3B:31-45(a)). After the death the trustee may distribute in accordance with the terms of the trust without liability unless the trustee knows of a pending contest, or a potential contestant has notified the trustee of a possible contest and a proceeding is commenced within 90 days after the notification was sent (N.J.S.A. 3B:31-45(b)); a beneficiary of a trust determined to have been invalid is liable to return any distribution received (N.J.S.A. 3B:31-45(c)). Guide: Trustee successeur après un décès au New Jersey : premières étapes
Distribution on termination
Upon the occurrence of an event terminating or partially terminating a trust, the trustee proceeds expeditiously to distribute the trust property to the persons entitled to it, subject to the right to retain a reasonable reserve for the payment of debts, expenses and taxes (N.J.S.A. 3B:31-70(a)); the trustee may mail or deliver a proposal for distribution to all persons who have a right to object, stating the right, that an objection must be in writing and that it must be received within 30 days after the mailing or delivery, and the right to object on the basis of the kind or value of the assets ends, if not waived earlier, when no written objection is received within those 30 days (N.J.S.A. 3B:31-70(b)). Guide: Clôture d'un trust au New Jersey : les étapes finales du trustee
Methods of notice
Notice to a person, or the sending of a document, under New Jersey's Uniform Trust Code is accomplished in a manner reasonably suitable under the circumstances and likely to result in receipt; the permissible methods include first-class mail, personal delivery, delivery to the person's last known place of residence or place of business, or a properly directed textual electronic message (N.J.S.A. 3B:31-9(a)). Notice need not be given to a person whose identity or location is unknown to and not reasonably ascertainable by the trustee (N.J.S.A. 3B:31-9(b)); the person may waive it (N.J.S.A. 3B:31-9(c)); notice of a judicial proceeding follows the Rules of Court (N.J.S.A. 3B:31-9(d)).
Persons dealing with a fiduciary
A person who in good faith assists a fiduciary, or in good faith and for value deals with a fiduciary, without knowledge that the fiduciary is exceeding or improperly exercising the fiduciary's powers, is protected as if the fiduciary had properly exercised the power, and need not inquire into the extent of the powers or the propriety of their exercise (N.J.S.A. 3B:14-37, as amended by the act that enacted the trust code); a person who acts in reliance on a certification of trust without knowledge that its representations are incorrect is not liable for so acting (N.J.S.A. 3B:31-81(f)).
Creditors' nine months
Creditors of a decedent present their claims to the personal representative of the estate in writing and under oath, specifying the amount and the particulars, within nine months from the date of the decedent's death; a creditor who does not is forever barred from recovering against assets the representative has already paid or delivered in satisfaction of lawful claims, devises or distributive shares (N.J.S.A. 3B:22-4). The representative allows or disputes a claim within three months of its presentation (N.J.S.A. 3B:22-7); a creditor whose claim is disputed sues within three months after the notice of dispute (N.J.S.A. 3B:22-8); where the assets are insufficient, claims are paid in the statute's order of priority (N.J.S.A. 3B:22-2); real property is liable for the debts for a year after the death (N.J.S.A. 3B:22-22). The property of a trust that was revocable at the death answers to the extent the probate estate is inadequate (N.J.S.A. 3B:31-39(a)(3)). Guide: L'homologation au New Jersey, expliquée
Notice of probate
Within sixty days after the date of the probate of a will, the personal representative mails to every beneficiary under the will and to the next of kin a notice in writing that the will has been probated, the place and date of probate, the name and address of the personal representative and a statement that a copy of the will will be furnished upon request, and files proof of mailing within ten days after it; where a beneficiary's address is unknown, the notice is published (R. 4:80-6, as amended effective September 1, 2026). The Surrogate admits no will to probate until after ten days from the death (N.J.S.A. 3B:3-22). Guide: L'homologation au New Jersey, expliquée
Elective share
A surviving spouse, partner in a civil union or domestic partner of a person dying domiciled in New Jersey has a right of election to take an elective share of one-third of the augmented estate, unless at the death a complaint for divorce or dissolution was pending (N.J.S.A. 3B:8-1). The augmented estate is the estate reduced by funeral and administration expenses and enforceable claims, plus the transfers the statute names — among them transfers during the marriage under which the decedent retained possession, enjoyment or income, or a power to revoke or to consume, invade or dispose of the principal, and gifts within two years of death above $3,000 to a donee in a year (N.J.S.A. 3B:8-3). The right may be waived after fair disclosure (N.J.S.A. 3B:8-10) and is exercised by complaint in the Superior Court within six months after the appointment of a personal representative (N.J.S.A. 3B:8-12). Guide: Testament ou trust révocable au New Jersey : comparaison
No homestead exemption
New Jersey has no homestead exemption and no homestead devise rule. A debtor's goods, chattels and personal property to the value of $1,000, and all wearing apparel, are reserved from execution, before and after death, except for the purchase debt and taxes (N.J.S.A. 2A:17-19); the primary and secondary residences of a veteran, service member or military spouse are exempt from levy, execution, attachment or forced sale without limit of value where the ownership is recorded, except for mortgages, taxes and judgments for willful misconduct, fraud or crime, continuing for a surviving military spouse (N.J.S.A. 2A:17-17.4); a married individual's right of joint possession of the principal matrimonial residence binds a transferee until released and ends at either spouse's death (N.J.S.A. 3B:28-3); and property taken by spouses as such is a tenancy by the entirety (N.J.S.A. 46:3-17.2). Guide: Le logement après un décès au New Jersey
Small-estate affidavit
Where an intestate leaves a surviving spouse, civil-union partner or domestic partner and the value of the real and personal assets does not exceed $50,000, the survivor may, on an affidavit filed with the Surrogate or the Superior Court, collect the assets without administration, the first $10,000 free of the decedent's debts (N.J.S.A. 3B:10-3); where there is no surviving spouse or partner and the value does not exceed $20,000, one of the heirs may do so with the written consent of the others (N.J.S.A. 3B:10-4). Guide: L'homologation au New Jersey, expliquée
By representation (per capita at each generation)
New Jersey's division for an intestate estate passing to descendants: any part of the estate not passing to the surviving spouse or partner passes to the decedent's descendants by representation, then to the parents, then to the parents' descendants by representation, then to the grandparents and their descendants, and last to the decedent's step-children or their descendants (N.J.S.A. 3B:5-4). The estate is divided into as many equal shares as there are surviving heirs in the nearest generation of descendants that contains one, and deceased members of that generation who left surviving descendants; each surviving heir in that generation takes one share, and the remaining shares are combined and divided in the same manner among the surviving descendants of the deceased members (N.J.S.A. 3B:5-6(b)). Title 3B gives "per stirpes", "per capita" and "by representation" their meanings in an instrument (N.J.S.A. 3B:1-2), and issue or descendants take by representation absent a contrary intention (N.J.S.A. 3B:3-41). Guide: Mourir sans testament au New Jersey (ab intestat)
Intestate share of the surviving spouse or partner
The entire intestate estate where no descendant or parent of the decedent survives, or where all the decedent's surviving descendants are also the spouse's or partner's and the survivor has no other surviving descendant; the first 25% of the intestate estate, not less than $50,000 nor more than $200,000, plus three-fourths of the balance where no descendant but a parent survives; and the first 25% on the same floor and cap plus one-half of the balance where the survivor has a surviving descendant who is not the decedent's, or the decedent has one who is not the survivor's (N.J.S.A. 3B:5-3). The exclusions for a pending divorce, a distribution agreement or a separation with a division of assets are the section's (N.J.S.A. 3B:5-3(d)). Guide: Mourir sans testament au New Jersey (ab intestat)
Execution of a will
A will is in writing; signed by the testator, or in the testator's name by another individual in the testator's conscious presence and at the testator's direction; and signed by at least two individuals, each of whom signed within a reasonable time after witnessing either the signing or the testator's acknowledgment of the signature or of the will (N.J.S.A. 3B:3-2(a)). A writing intended as a will, whether or not witnessed, is valid if the signature and material portions are in the testator's handwriting (N.J.S.A. 3B:3-2(b)); intent may be established by extrinsic evidence (N.J.S.A. 3B:3-2(c)). Guide: Après la signature de votre testament du New Jersey : la suite
Self-proved will
A will may be simultaneously executed, attested and made self-proved by the acknowledgment of the testator and the affidavits of the witnesses, each made before an officer authorized to take acknowledgments and evidenced by the officer's certificate under official seal, in substantially the form the statute sets out (N.J.S.A. 3B:3-4); an attested will may be made self-proved at any time after its execution the same way (N.J.S.A. 3B:3-5). Guide: Après la signature de votre testament du New Jersey : la suite
Will registry
The Secretary of State's registry in which a testator, or an attorney on the testator's behalf, may register the testator's name, the date of the will and its location — never a copy — for a fee of $10, searched by an interested person after the testator's death for the same fee; registration or its absence has no effect on the will's validity (N.J.S.A. 3B:3-2.1). New Jersey has no court deposit of a will and no custodian's duty to deliver one; a court may order a person believed to hold a will to produce it (N.J.S.A. 3B:3-29), and no will is admitted to probate until after ten days from the death (N.J.S.A. 3B:3-22). Guide: Après la signature de votre testament du New Jersey : la suite
Advance directive for health care
A proxy directive, by which a declarant designates a health care representative — an adult with mental capacity, with alternates in order of priority — and an instruction directive, which states the declarant's general treatment philosophy and objectives or specific wishes on providing, withholding or withdrawing any form of health care, including life-sustaining treatment, or both (N.J.S.A. 26:2H-58); executed by a competent adult, signed and dated before two adult subscribing witnesses or acknowledged before a notary public, attorney or other person authorized to administer oaths (N.J.S.A. 26:2H-56); operative when transmitted to the attending physician or health care institution and the patient is determined to lack the capacity to make the decision (N.J.S.A. 26:2H-59). Guide: Procurations et directives anticipées au New Jersey
Voidable transfer
A transfer made or obligation incurred by a debtor is voidable as to a creditor, whether the claim arose before or after it, if made with actual intent to hinder, delay or defraud any creditor, or without receiving a reasonably equivalent value while the debtor was engaged in a transaction for which the remaining assets were unreasonably small or intended to incur, or reasonably should have believed the debtor would incur, debts beyond the ability to pay as they became due (N.J.S.A. 25:2-25(a)); and voidable as to a creditor whose claim arose before it, if made without a reasonably equivalent value while the debtor was insolvent or became insolvent as a result, or to an insider for an antecedent debt while the debtor was insolvent and the insider had reasonable cause to believe it (N.J.S.A. 25:2-27). The remedies are N.J.S.A. 25:2-29's. Guide: Protection des actifs au New Jersey : les bases
Exempt insurance, annuities and retirement trusts
The beneficiary of a life insurance policy, other than the insured or the person effecting it, takes the proceeds and avails against the creditors and representatives of the insured and of the person effecting the insurance, subject to the recovery of premiums paid in fraud of creditors (N.J.S.A. 17B:24-6); an annuitant's benefits are not subject to execution, garnishment or attachment, except periodic benefits above $500 a month and amounts paid with intent to defraud creditors (N.J.S.A. 17B:24-7); and property held in, and distributions from, a qualifying trust — a trust created or qualified and maintained under federal law, including sections 401, 403, 408, 408A, 409, 529 or 530 of the Internal Revenue Code — are exempt from all claims of creditors and excluded from a bankruptcy estate, except preferences and voidable transactions, child- or spousal-support orders and punitive damages for manslaughter or murder (N.J.S.A. 25:2-1(b)). Guide: Protection des actifs au New Jersey : les bases
Transfer inheritance tax
A tax on the transfer of property worth $500 or more from a resident decedent by will, intestacy or a transfer made in contemplation of death or intended to take effect at or after death, in trust or otherwise, a transfer within three years before the death being presumed in contemplation of death unless shown otherwise (N.J.S.A. 54:34-1). The rate turns on the transferee's class: a spouse, civil-union or domestic partner, parent, grandparent, child or the child's issue at no rate; a brother, sister, son-in-law or daughter-in-law at 11% above $25,000 to $1,100,000, then 13%, 14% and 16%; any other transferee at 15% to $700,000 and 16% above (N.J.S.A. 54:34-2); transfers to charities and life insurance payable to a named beneficiary are exempt (N.J.S.A. 54:34-4). The tax is due at the death (N.J.S.A. 54:35-1), bears interest at 10% a year from eight months after it (N.J.S.A. 54:35-3) and is a lien on the property for 15 years (N.J.S.A. 54:35-5); a bank, trust company or corporation transfers a resident decedent's assets only on the Division of Taxation's consent, with a retention, none being needed for a payee in the exempt class (N.J.S.A. 54:35-19); and a trustee who delivers property subject to the tax on a future interest before the tax is paid is personally liable for it (N.J.S.A. 54:36-7). Guide: Planification successorale au New Jersey : testaments, trusts, homologation
No estate tax (deaths since 2018)
New Jersey imposes no estate tax on the estate of a resident decedent dying on or after January 1, 2018; for a death in 2017 the tax applied above a $2,000,000 exclusion, and earlier deaths are taxed under the earlier regimes (N.J.S.A. 54:38-1). The transfer inheritance tax (N.J.S.A. 54:34-1 et seq.) is separate and remains. Guide: Planification successorale au New Jersey : testaments, trusts, homologation
Fiduciary income tax
An estate or trust files a New Jersey gross income tax return for a tax year in which its gross income exceeds $10,000 (N.J.S.A. 54A:8-3.1), on or before April 15 for a calendar year or the fifteenth day of the fourth month following the close of a fiscal year (N.J.S.A. 54A:8-1); the income of an estate or trust and the shares of the beneficiaries are determined as the gross income tax act provides (N.J.S.A. 54A:5-3). The Division of Taxation's fiduciary return is Form NJ-1041.
Practice of law
No person may practice law in New Jersey unless that person is an attorney holding a plenary license to practice in the State and in good standing (R. 1:21-1). A person who knowingly engages in the unauthorized practice of law commits a crime of the fourth degree, and a crime of the third degree where the person creates or reinforces a false impression of being licensed, derives a benefit or in fact causes injury (N.J.S.A. 2C:21-22). Nothing on this site is legal advice.
Data-breach law
A business that conducts business in New Jersey, or a public entity, that compiles or maintains computerized records including personal information discloses a breach of security to any customer who is a New Jersey resident whose personal information was, or is reasonably believed to have been, accessed by an unauthorized person, in the most expedient time possible and without unreasonable delay, consistent with law enforcement's needs; a business maintaining the records for another notifies that business immediately; the Division of State Police is reported to before the customers; consumer reporting agencies are notified where more than 1,000 persons are notified at once (N.J.S.A. 56:8-163). "Personal information" includes a name with a Social Security, driver's license or account number, or a user name or e-mail address with a password (N.J.S.A. 56:8-161); records no longer to be retained are destroyed (N.J.S.A. 56:8-162).

Information générale sur le droit du New Jersey, pas un avis juridique.